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In a case where each person has a qualifying child and each has separate use of the home and separate expenses the IRS would allow that. An example might be two separate families that are sharing a household in order to afford a living situation.
A further question. Two people live together Each is unmarried with dependents of their own. They both work and pay all of their own expenses
. In addition, they bought the home together. I know that the IRS potentially considers a home where there could be two households under one roof. Unmarried, dependents, etc. So what is acceptable for both to take Head of HH?
Under the circumstances you described both of you could file Head of Household.
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